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Hosting BBBEE learnerships is one of the fastest ways to lift your B-BBEE scorecard while developing a skilled workforce. A registered learnership earns Skills Development points, can unlock up to 5 absorption bonus points, and qualifies your business for Section 12H tax rebates. BOTI helps South African employers structure and run accredited learnership programmes that deliver measurable scorecard gains.
If you are an HR, L&D or transformation lead trying to move your B-BBEE level before your next verification, BBBEE learnerships give you the highest-leverage return on your skills-development spend. Below we explain exactly how they work, what they cost, what you recover, and how BOTI runs them for your teams.
Talk to BOTI now: call 011-882-8853 or request a 15-minute callback and quote. Around 200 companies request a proposal from BOTI each month.
How Skills Development Can Help Your BBBEE Scorecard
Learnerships sit at the heart of the Skills Development element of the generic B-BBEE scorecard, which carries roughly 20 points plus bonus points and is a priority element. Investing in learnerships strengthens your scorecard across several connected mechanisms:
- Skills Development element – Learnerships are a priority area, earning points for formal, accredited training of black learners.
- Skills Development spend – Training expenditure on accredited programmes is recognised and rewarded under the scorecard’s spend targets.
- Employment Equity element – Absorbing learners into your workforce demonstrates real movement toward equity targets and workforce diversity.
- Socio-Economic Development – Equipping historically disadvantaged individuals with marketable skills supports the transformation objectives the Codes reward.
- Absorption bonus points – Permanently employing learners after the programme (or evidence they found employment elsewhere) earns up to 5 bonus points.
- Continuous improvement – A repeatable learnership pipeline signals sustainable transformation, not once-off compliance.
The combined effect is significant: a well-run learnership programme can move a company several scorecard points, often enough to shift a B-BBEE level.
A quick accuracy note for planning: under the B-BBEE Codes the skills-development spend target is 6% of the leviable amount (the same base used for your Skills Development Levy), while SDL itself is 1% of payroll. These are guidance figures for budgeting — confirm your exact targets with your verification agency or B-BBEE specialist.
Hosting Learnerships: BBBEE & Tax Benefits
Hosting a learnership is where BBBEE gains and tax recovery stack on top of each other. The same accredited programme that earns scorecard points also triggers a tax deduction under Section 12H of the Income Tax Act — so a large share of your skills-development investment comes back.
The double benefit: scorecard points plus a tax deduction
When you register a learnership agreement with the relevant SETA and host the learner, you can:
- Claim Skills Development points and spend on your B-BBEE scorecard.
- Claim a Section 12H annual allowance for each year the learner is registered.
- Claim a Section 12H completion allowance once-off in the year the learner finishes.
The annual and completion allowances are both available in the completion year, so the final-year deduction is the largest.
Section 12H tax allowance amounts
Section 12H allowances depend on the learner’s NQF level and disability status. Current values are:
| Learner type | Annual allowance (per year) | Completion allowance (once-off) | Combined potential |
|---|---|---|---|
| NQF level 1–6 | R40,000 | R40,000 | Up to R80,000 |
| NQF level 7–10 | R20,000 | R20,000 | Up to R40,000 |
| NQF 1–6, learner with a disability | R60,000 | R60,000 | Up to R120,000 |
| NQF 7–10, learner with a disability | R50,000 | R50,000 | Up to R100,000 |
These are tax deductions (reducing taxable income), not cash rebates, and they are in addition to the normal deduction for training costs. The Section 12H incentive has been extended for registered learnership agreements entered into on or before 31 March 2027, so there is a clear window to act.
A simple worked example
A generic enterprise hosting 100 learners on NQF level 1–6 learnerships could, on completion, claim in the region of R80,000 per learner in combined Section 12H allowances — while simultaneously banking Skills Development points and absorption bonus points on the B-BBEE scorecard. The exact tax value depends on your tax position; treat this as general guidance, not tax advice, and confirm with your tax adviser.
What hosting actually involves
A learnership is a structured programme combining theory with on-the-job experience, governed by a formal agreement between the learner, the employer, the accredited training provider and the SETA. Most run about 12 months. BOTI manages the heavy lifting — accredited delivery, registration support, learner administration and evidence packs for verification — so your team can host with minimal disruption.
Funded vs Unfunded Learnerships
Employers can run learnerships two ways, and the right choice depends on your cash flow and grant access:
- Funded (SETA-grant) learnerships – You apply to your SETA for a discretionary grant that offsets stipends and training costs. Funding is competitive and date-driven, so early application matters.
- Unfunded learnerships – Your business carries the cost directly but still earns the full B-BBEE scorecard benefit and the Section 12H tax deductions, which recover a large portion of the spend.
Either route delivers scorecard and tax value. BOTI can advise which approach best fits your levy contributions, headcount and transformation deadlines.
Beyond Compliance: The Business Case
BBBEE learnerships are not only a compliance exercise. Employers consistently report:
- Improved B-BBEE level that strengthens tender and supply-chain access. Under the PPPFA 2022 regulations, tender preference points are awarded on the 80/20 and 90/10 systems against an organ-of-state’s “specific goals” (such as HDI ownership and RDP objectives), and the Public Procurement Act 28 of 2024 introduces set-asides that employers should plan around — a stronger transformation record positions you well for both.
- A skilled, work-ready talent pipeline built around your own systems and culture.
- Higher morale and lower attrition, because staff see a clear development and qualification path.
- Strong ROI on skills spend once Section 12H deductions are factored in.
How BOTI Can Assist in Increasing Your BBBEE Scorecard
BOTI is an accredited training provider — Services SETA 12582, MICT SETA ACC/2016/07/0045, and a QCTO Quality Partner — delivering over 400 courses and 12 learnerships, with clients including Sasol, Glencore and the City of Johannesburg. We provide:
- Accredited learnership delivery across recognised qualifications such as Generic Management, Business Administration, New Venture Creation and End User Computing (IT), spanning multiple NQF levels. New Venture Creation is available as a QCTO occupational qualification, while the SETA unit-standard learnerships (such as Generic Management, Business Administration and End User Computing) are accredited through the Services SETA / MICT SETA and are migrating to the new QCTO system — accredited enrolment is available now, so please confirm the current accreditation route for your chosen learnership when you book.
- Customised programmes aligned to your scorecard targets, headcount and transformation goals.
- Flexible delivery — in-house, on-site or remote across Johannesburg, Cape Town, Durban and Pretoria.
- Ongoing compliance support, regulatory updates and verification-ready documentation.
Explore related BOTI resources to plan your programme:
- Increase Your BBBEE Score With Learnerships — the cluster pillar for employers.
- Why Should Learnerships Be Considered? — qualifications, durations and funding explained.
- Understanding BBBEE Skills Development — how the Skills Development element is scored.
- Browse BOTI’s accredited courses and learnerships — find the qualification to anchor your programme.
Contact Us to Maximise Your BBBEE Scorecard
Ready to turn your skills-development budget into scorecard points and tax savings? BOTI will design a learnership programme around your targets.
- Request a quote / 15-minute callback: Get your BBBEE learnership proposal
- Phone: 011-882-8853
- Email: [email protected]
- Free lead magnet: Ask for our BBBEE Learnership Scorecard & Tax-Benefit Checklist when you enquire.
We respond within 15 minutes during business hours. Funded-training options may be available depending on your SETA and grant cycle — ask us how to align your next intake.
Frequently Asked Questions
How do BBBEE learnerships increase my B-BBEE score?
Registered learnerships earn points and recognised spend under the Skills Development element, support your Employment Equity targets, and can earn up to 5 absorption bonus points when learners are employed after completion. Together these can move your scorecard by a meaningful margin.
What is the Section 12H tax benefit for hosting learnerships?
Section 12H gives employers an annual allowance (R40,000 for NQF 1–6; R20,000 for NQF 7–10) plus a matching completion allowance, with higher amounts (R50,000–R60,000 each) for learners with disabilities. Both apply in the completion year. The incentive runs for agreements entered into on or before 31 March 2027. This is general guidance — confirm with your tax adviser.
Do I need to permanently employ learners to benefit?
No. You earn Skills Development points and Section 12H deductions by hosting registered learners. Permanent absorption is optional but earns up to 5 additional B-BBEE bonus points.
Are BOTI learnerships accredited?
Yes. BOTI is an accredited training provider — Services SETA 12582, MICT SETA ACC/2016/07/0045, and a QCTO Quality Partner. We deliver learnerships across recognised qualifications (such as New Venture Creation as a QCTO occupational qualification, and Generic Management, Business Administration and End User Computing as SETA unit-standard qualifications), with verification-ready documentation for your B-BBEE audit. The SETA unit-standard qualifications are migrating to the new QCTO system, so please confirm the current accreditation route for your chosen learnership when you book.
How long does a learnership take?
Most learnerships run for about 12 months, combining theory with structured workplace experience under a formal SETA agreement.
Ready to host a learnership and boost your B-BBEE score? Explore BOTI’s SETA-accredited courses & learnerships or request a tailored training proposal — rated 4.8 from 652 Google reviews.